Advances in Accounting

This research examines the audit quality consequences of China's mandatory audit partner rotation (MPR) regulation, which became effective in 2004. The rule requires firms to rotate signing audit partners of audit reports every five years. We find that audit quality improves in the three years immediately following a client firm's MPR during the 2004–2011 period for a sample of 273 Chinese publicly listed firms. Specifically, we find that the improvement is most pronounced in those Chinese provinces with both low levels of audit market concentration and low levels of legal development. However, MPR does not improve audit quality in jurisdictions where legal conventions are more developed and/or where audit markets are highly concentrated with a handful of large audit firms dominating the market.

Sati P. Bandyopadhyay

Changling Chen

Yingmin Yu

Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China

强制审计合伙人轮换、审计市场集中度与审计质量：来自中国的证据

Linda H. Chen

George J. Jiang

Weiwei Wang

Joseph H. Zhang

The impact of profitability pressure and capital market valuation on tax haven engagement

盈利能力压力与资本市场估值对避税地参与的影响

Ana Isabel Lopes

Daniela Penela

The impact of IFRS 16 on lessees' financial information: A single-industry study

IFRS 16对承租人财务信息的影响：单一行业研究

Lei Wang

Lei Dong

The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures

策略沟通与报告整合对投资者对企业社会责任措施反应的交互影响

Kyonghee Kim

Sukesh Patro

Raynolde Pereira

Accrual accounting and access to external funds: Evidence from small businesses

权责发生制会计与外部资金获取：来自小型企业的证据

Kareen Brown

Sohyung Kim

Cheol Lee

Parunchana Pacharn

Climate risk and asymmetric cost behavior

气候风险与非对称成本行为

Abbreviation	Adv. Account.
Journal Impact	1.10
Quartiles(Global)	BUSINESS, FINANCE(Q3)

ISSN	0882-6110, 1046-5715, 2590-1699
h-index	44

Publication Information	Publisher: Emerald Publishing，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 2005，Proportion of original research papers: 100.00%，Self Citation Rate:8.30%， Gold OA Rate: 2.63%

Advances in Accounting

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Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China

The impact of profitability pressure and capital market valuation on tax haven engagement

The impact of IFRS 16 on lessees' financial information: A single-industry study

The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures

Accrual accounting and access to external funds: Evidence from small businesses

The impact of IFRS 16 on lessees' financial information: A single-industry study

The impact of profitability pressure and capital market valuation on tax haven engagement

Climate risk and asymmetric cost behavior

The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures

Accrual accounting and access to external funds: Evidence from small businesses